Exhibit 8.1

Name of subsidiary	Registered in	Core business	Date control acquired/date of incorporation(*)	Interest in voting stock held by the Group at December 31, 2018
Southern Kuzbass Coal Company (SKCC)	Russia	Coal mining	January 1999		99.1	%
Chelyabinsk Metallurgical Plant (CMP)	Russia	Steel products	December 2001		94.2	%
Vyartsilya Metal Products Plant (VMPP)	Russia	Steel products	May 2002		93.3	%
Beloretsk Metallurgical Plant (BMP)	Russia	Steel products	June 2002		94.8	%
Urals Stampings Plant (USP)	Russia	Steel products	April 2003		93.8	%
Korshunov Mining Plant (KMP)	Russia	Iron ore mining	October 2003		90.0	%
Mechel Nemunas (MN)	Lithuania	Steel products	October 2003		100.0	%
Mechel Energo	Russia	Power sales	February 2004		100.0	%
Port Posiet	Russia	Transshipment	February 2004		97.8	%
Izhstal	Russia	Steel products	May 2004		90.0	%
Port Kambarka	Russia	Transshipment	April 2005		90.4	%
Mechel Service	Russia	Trading	May 2005		100.0	%
Mechel Coke	Russia	Coke production	June 2006		100.0	%
Moscow Coke and Gas Plant (Moskoks)	Russia	Coke production	October 2006		99.5	%
Southern Kuzbass Power Plant (SKPP)	Russia	Power generation	April 2007		98.3	%
Kuzbass Power Sales Company (KPSC)	Russia	Electricity distribution	June 2007		72.1	%
Bratsk Ferroalloy Plant (BFP)	Russia	Ferrosilicon production	August 2007		100.0	%
Yakutugol	Russia	Coal mining	October 2007		100.0	%
Port Temryuk	Russia	Transshipment	March 2008		100.0	%
Mechel Carbon AG	Switzerland	Trading	April 2008		100.0	%
HBL Holding GmbH (HBL)	Germany	Trading	September 2008		100.0	%
Mechel Service Stahlhandel Austria GmbH and its subsidiaries	Austria	Trading	September 2012		100.0	%
Elgaugol	Russia	Coal mining	August 2013		51.0	%(**)
Elga-road	Russia	Railroad transportation	January 2016		51.0	%(**)

(*) Date, when a control interest was acquired or a new company established.

(**) In 2016, we sold 49% stakes in Elgaugol and Elga-road to Gazprombank. Simultaneously with this transaction, we granted to Gazprombank a put option to sell 49% stakes in these companies to our Group. The transaction in fact represents a financial liability, and these entities are consolidated based on 100% ownership. See notes 6 and 11.4 to the consolidated financial statements.